Civic Intelligence

Visual Communications Media

EIN 23-7108393 • 501(c)3 • Los Angeles, CA

Profile

To develop and support the voices of asian american and pacific islander filmmakers and media artists who empower communities and challenge perspectives.

120 Judge John Aiso StreetLos Angeles, CA 90012

www.vconline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.25x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.22x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

75th percentile

17%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

81st percentile

39%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$1,763,677

Up $448,446 (+34%) from 2023

Liabilities

Down

$434,336

Down $18,993 (-4.2%) from 2023

Net Assets

Up

$1,329,341

Up $467,439 (+54%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin74th percentile

Revenue

Up

$1,995,647

Up $825,711 (+71%) from 2023

Expenses

Up

$1,577,797

Up $252,043 (+19%) from 2023

Net Income

Up

$417,850

Up $573,668 (+368%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $534,304Liabilities 2011: $184,894Net Assets 2011: $349,4102011Assets 2013: $636,304Liabilities 2013: $333,225Net Assets 2013: $303,0792013Assets 2014: $267,646Liabilities 2014: $117,096Net Assets 2014: $150,5502014Assets 2015: $223,449Liabilities 2015: $90,640Net Assets 2015: $132,8092015Assets 2016: $384,477Liabilities 2016: $129,143Net Assets 2016: $255,3342016Assets 2017: $351,209Liabilities 2017: $150,725Net Assets 2017: $200,4842017Assets 2018: $524,223Liabilities 2018: $328,261Net Assets 2018: $195,9622018Assets 2019: $595,754Liabilities 2019: $297,689Net Assets 2019: $298,0652019Assets 2020: $848,933Liabilities 2020: $588,137Net Assets 2020: $260,7962020Assets 2021: $1,570,454Liabilities 2021: $590,434Net Assets 2021: $980,0202021Assets 2022: $1,296,010Liabilities 2022: $320,303Net Assets 2022: $975,7072022Assets 2023: $1,315,231Liabilities 2023: $453,329Net Assets 2023: $861,9022023Assets 2024: $1,763,677Liabilities 2024: $434,336Net Assets 2024: $1,329,3412024

Highlighted filing

2024

Assets$1,763,677
Liabilities$434,336
Net Assets$1,329,341
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $603,8662011Revenue 2013: $580,685Expenses 2013: $643,001Net Income 2013: -$62,3162013Revenue 2014: $628,983Expenses 2014: $771,060Net Income 2014: -$142,0772014Revenue 2015: $426,668Expenses 2015: $442,249Net Income 2015: -$15,5812015Revenue 2016: $660,138Expenses 2016: $537,301Net Income 2016: $122,8372016Revenue 2017: $527,352Expenses 2017: $577,530Net Income 2017: -$50,1782017Revenue 2018: $637,515Expenses 2018: $656,717Net Income 2018: -$19,2022018Revenue 2019: $904,777Expenses 2019: $805,702Net Income 2019: $99,0752019Revenue 2020: $698,241Expenses 2020: $608,757Net Income 2020: $89,4842020Revenue 2021: $1,498,860Expenses 2021: $799,009Net Income 2021: $699,8512021Revenue 2022: $1,036,459Expenses 2022: $985,915Net Income 2022: $50,5442022Revenue 2023: $1,169,936Expenses 2023: $1,325,754Net Income 2023: -$155,8182023Revenue 2024: $1,995,647Expenses 2024: $1,577,797Net Income 2024: $417,8502024

Highlighted filing

2024

Revenue$1,995,647
Expenses$1,577,797
Net Income$417,850
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,763,677
Liabilities
$434,336
Net assets
$1,329,341
Revenue
$1,995,647
Expenses
$1,577,797
Net income
$417,850
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.43$1.33$2.00$1.58$0.42
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.45$0.86$1.17$1.33$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.32$0.98$1.04$0.99$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.59$0.98$1.50$0.80$0.70
2020Detailed filing. Detailed filing data is available for this year.$0.85$0.59$0.26$0.70$0.61$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.30$0.30$0.90$0.81$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.33$0.20$0.64$0.66$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.15$0.20$0.53$0.58$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.13$0.26$0.66$0.54$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.09$0.13$0.43$0.44$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.12$0.15$0.63$0.77$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.33$0.30$0.58$0.64$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.18$0.35$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 15, 2026
Return Version
2024v5.2
Gross Receipts
$2,014,019
Mission and Program Overview

Mission

To promote intercultural understanding through the creation, presentation, preservation and support of media works by and about Asian Pacific Americans.

To develop and support the voices of asian american and pacific islander filmmakers and media artists who empower communities and challenge perspectives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$51,046$553,326▲ $502,280
Investments in Publicly Traded Securities$344,429$391,344▲ $46,915
Savings and Temporary Cash Investments$463,298$325,597▼ $137,701
Cash and Non-Interest-Bearing Accounts$57,259$62,892▲ $5,633
Inventories for Sale or Use$6,235$6,235→ $0
Prepaid Expenses and Deferred Charges$285$285→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$1,315,231$1,763,677▲ $448,446
Other Assets Total$392,679$423,998▲ $31,319
Liabilities
Escrow Account Liability$391,007$422,560▲ $31,553
Deferred Revenue$36,250--
Accounts Payable and Accrued Expenses$18,992$6,042▼ $12,950
Other Liabilities$7,080$5,734▼ $1,346
Total Liabilities$453,329$434,336▼ $18,993
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$811,152$1,329,341▲ $518,189
Net Assets With Donor Restrictions$50,750--
Total Net Assets Fund Balance$861,902$1,329,341▲ $467,439
Total Liabilities and Net Assets / Fund Balance$1,315,231$1,763,677▲ $448,446

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$68,285$68,285
Leasehold Improvements-$21,036$21,036
Other Assets Org$1--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Francis CulladoExecutive DirectorFT$100,500$100,500

Board Members and Trustees

NameTitle
Clayton YeungPresident
Gerlie ColladoVice President
Christopher Dehau LeeDirector
Chuong BuiDirector
David KwanDirector
Faith SantillaDirector
Iosefa AinaDirector
Jodi LongDirector
Mary Dela CruzDirector
Phil YuDirector
Walt LouieDirector
Douglas AiharaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,268,481
Program Service Revenue
$720,017
Investment Income
$-5,396
Other Revenue
$12,545
All Other Contributions
$1,109,657
Change in Net Assets
$417,850

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,991,150
Revenue Not Reported on Financial Statements
$4,497
Revenue Not Reported on Form 990
$54,093
Other Revenue Adjustments
$4,497
Total Revenue per Audited Statements
$2,045,243
Total Revenue per Form 990
$1,995,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,221,331
Salaries, Compensation, and Employee Benefits$356,466
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$164,010$33,000-$197,010
Other Salaries and Wages$130,742$38,658-$169,400
Current Officers, Directors, Trustees, and Key Employees$30,150$70,350-$100,500
Payroll Taxes$30,702$36,548-$67,250
Other Expenses$44,130$12,890-$44,130
Occupancy-$32,279-$32,279
Fees for Services Accounting-$27,390-$27,390
Travel$20,263$2,745-$23,008
Office Expenses$15,889$6,587-$22,476
Other Employee Benefits-$19,316-$19,316
Insurance-$9,318-$9,318
Information Technology-$3,210-$3,210
Fees for Services Legal$2,500--$2,500
Total Functional Expenses$1,285,506$292,291$0$1,577,797

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,577,797
Total Expenses per Audited Statements$1,577,797
Total Expenses per Form 990$1,577,797
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$6,923
Suspense$-1,189
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Line 11a explanation - subsequent to review of the 990 by the executive director, a copy of the 990 is distributed to the board finance committee for review and then is distributed to each board member prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization annually reviews each member's conflict of interest statement.”

Form 990, Part VI, Section B, Line 15A

“Compensation for the executive director is based on written annual review and comparability data. The compensation is recommended by the executive committee of the board and is approved by the full board.”

Form 990, Part VI, Section B, Line 15B

“Compensation for all other employees of the organization are determined by the executive director based on comparability data and written annual reviews.”

Form 990, Part VI, Section C, Line 19

“PROVIDED UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Visual Communications Media
EIN
23-7108393
Phone
2136804462
Address
120 JUDGE JOHN AISO STREET, LOS ANGELES, CA 90012

Signing Officer

Name
Francis Cullado
Title
Executive Director
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Francis Cullado
Formed
1971
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
11
Volunteers
280

Preparer

Firm
Kiyohara & Takahashi LLP
Address
13300 Crossroads Pkwy N Ste 100, City of Industry, CA 91746
Preparer
Pia C Eckhert CPA
Phone
3232781300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BANK CHARGES: Column (A) - Total = $1908; Column (B) - Program Services = $0; Column (C) - Management & General = $1908; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DUES AND SUBSCRIPTIONS: Column (A) - Total = $9959; Column (B) - Program Services = $2878; Column (C) - Management & General = $7081; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“EQUIPMENT RENTAL: Column (A) - Total = $26961; Column (B) - Program Services = $26285; Column (C) - Management & General = $676; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FISCAL SPONSOR - FOREVER SPRIN: Column (A) - Total = $2049; Column (B) - Program Services = $2049; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FISCAL SPONSOR - GOLDEN: Column (A) - Total = $9500; Column (B) - Program Services = $9500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FISCAL SPONSOR - GYOPO: Column (A) - Total = $29763; Column (B) - Program Services = $29763; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FISCAL SPONSOR - JUNE KURAMOTO: Column (A) - Total = $6138; Column (B) - Program Services = $6138; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FISCAL SPONSOR - THIRD ACT: Column (A) - Total = $22871; Column (B) - Program Services = $22871; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FISCAL SPONSOR - UNSEEN: Column (A) - Total = $9500; Column (B) - Program Services = $9500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEALS & ENTERAINTMENT: Column (A) - Total = $38121; Column (B) - Program Services = $30936; Column (C) - Management & General = $7185; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISCELLANEOUS: Column (A) - Total = $515; Column (B) - Program Services = $0; Column (C) - Management & General = $515; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“OFFICE IMPROVEMENT: Column (A) - Total = $2830; Column (B) - Program Services = $1246; Column (C) - Management & General = $1584; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PAYROLL SERVICE FEES: Column (A) - Total = $3458; Column (B) - Program Services = $0; Column (C) - Management & General = $3458; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $23243; Column (B) - Program Services = $22843; Column (C) - Management & General = $400; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROFESSIONAL DEVELOPMENT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“REPAIRS AND MAINTENANCE: Column (A) - Total = $5558; Column (B) - Program Services = $0; Column (C) - Management & General = $5558; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“ROUNDING: Column (A) - Total = $1; Column (B) - Program Services = $1; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TELEPHONE: Column (A) - Total = $1261; Column (B) - Program Services = $0; Column (C) - Management & General = $1261; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“UTILITIES: Column (A) - Total = $3374; Column (B) - Program Services = $0; Column (C) - Management & General = $3374; Column (D) - Fundraising = $0”

Form 990, Part XI, Line 9

“rounding = -$7”

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

“Artists who empower communities and challenge perspectives.”

FORM 990, PART XII, LINE 2C:

“The organization's audit committee has responsibility for the oversight of the audit of its financial statements and selection of the independent auditor, subject to the approval of the board of directors. This responsiblity is unchanged from the prior year.”

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

“Part iv, line 2b:custodial account - the organization acts as custodial fiscal sponsor to film and video projects that are directly related to the organization's mission.”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Prior period adjustments $4497”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
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IRS990/ProgSrvcAccomActy2Grp/Desc0FILM FEST (PRESENTATION) - THE LOS ANGELES ASIAN PACIFIC FILM FESTIVAL IS AN 8-DAY SHOWCASE OF ASIAN AMERICAN FILMMAKERS THAT TAKES PLACE EVERY MAY IN LOS ANGELES AND SCREENS OVER 150 FILMS FROM AROUND THE WORLD.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PRESERVATION OF HISTORICAL PHOTOS - THE ORGANIZATION HOLDS AN EXTENSIVE REPOSITORY OF ASIAN PACIFIC AMERICAN HISTORY THROUGH PHOTOGRAPHS AND MOVING IMAGE ARCHIVES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ARMED WITH A CAMERA (TRAINING) - THE "ARMED WITH A CAMERA" FELLOWSHIP IS A 7-MONTH TRAINING PROGRAM FOR UP TO 10 EMERGRING FILMMAKERS PER YEAR DEDICATED TO HELPING THEM PRODUCE A 5-MINUTE ORIGINAL SHORT FILM.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1C3 CONFERENCE - IS AN ANNUAL CONFERENCE DEDICATED TO EXPLORING THE CHANGING NATURE OF ENTERTAINMENT MEDIA AND ALLOWS AUDIENCES TO CONNECT WITH ASIAN AMERICAN TALENT THROUGH PANELS AND SEMINARS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2DIGITAL HISTORIES - IS A MECHANISM FOR ASIAN PACIFIC AMERICAN (APA) SENIORS TO USE THEIR UNIQUE VOICES AND PERSPECTIVE IN SHARING STORIES WITH THE GENERATIONS TO COME. THIS PROGRAM SEEKS TO ENGAGE THE UNDER- AND MISREPRESENTED POPULATION OF ASIAN PACIFIC AMERICANS IN MAINSTREAM MEDIA IN A VISIBLE WAY. IT ALLOWS FOR THE EXHIBITION OF THESE FILMS TO EDUCATE VIEWERS ABOUT APA HISTORY IN CALIFORNIA AND TO ILLUMINATE HOW IT HELPS SHAPE IDENTITY AND COMMUNITY.
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